IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
199933018 4081.00-00 Gasoline and Diesel Fuels 08/20/1999
199933037 3401.01-00 Wages Subject to Withholding 08/20/1999
199933037 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933012 1502.76-01 Income Allocation 08/20/1999
199933052 412.06-00 Minimum Funding Waiver 08/20/1999
199933040 301.00-00 Distributions of Property 08/20/1999
199933040 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/20/1999
199933048 414.09-00 Certain Employee Contributions 08/20/1999
199933033 72.21-00 Annuity Contracts Not Held By Natural Persons 08/20/1999
199933016 1362.02-03 Passive Investment Income 08/20/1999
199933050 507.04-00 Termination Under Section 507(b)(1)(B) 08/20/1999
199933050 4942.00-00 Taxes on Failure to Distribute Income 08/20/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199933003 597.01-00 By Federal Savings and Loan Insurance Corp. 08/20/1999
199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
199933032 1362.01-03 Late Elections 08/20/1999
199933024 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/20/1999
199933042 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/20/1999
199933042 9100.00-00 Extension of Time for Making Certain Elections 08/20/1999
199933034 2041.08-00 Partial Release of Powers 08/20/1999
199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933034 2601.03-01 Irrevocable Trusts 08/20/1999

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